Specific tariff entry prevails over general gold-plated goods classification, and writ relief was entertained despite alternative remedy concerns.

A writ petition was entertained despite unexhausted statutory appeal and revision remedies because insisting on the technical objection would have left the petitioner without an effective remedy, and the matter had already been examined on merits. On tariff classification, a complete fountain pen remained classifiable under the specific entry for complete fountain pens even though part of it was gold-plated; the general entry for articles plated with gold did not displace the specific item. Section 21 was held inapplicable because it concerned goods partially composed of dutiable articles, which did not describe the imported pens. The classification in favour of the importer was affirmed.

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Issues: (i) Whether the petition was not maintainable for failure to exhaust the statutory remedy of appeal and revision before invoking writ jurisdiction. (ii) Whether gold-plated fountain pens were classifiable under item 45(3) as complete fountain pens or under item 61(8) as articles plated with gold, and whether section 21 applied.

Issue (i): Whether the petition was not maintainable for failure to exhaust the statutory remedy of appeal and revision before invoking writ jurisdiction.

Analysis: The statutory scheme provided an appeal under section 188 of the Sea Customs Act and a revision to the Central Government under section 191 of the Sea Customs Act. Ordinarily, a party is expected to pursue the normal statutory remedy before seeking relief under Article 226 or Article 227 of the Constitution of India. However, the Court treated the case as exceptional because insistence on the technical objection would have left the petitioner without any effective remedy, and the petition had already been examined on merits by the single Judge.

Conclusion: The objection based on alternative remedy was rejected and the writ proceedings were entertained.

Issue (ii): Whether gold-plated fountain pens were classifiable under item 45(3) as complete fountain pens or under item 61(8) as articles plated with gold, and whether section 21 applied.

Analysis: Item 45(3) was the specific tariff entry for complete fountain pens, while item 61(8) was a general entry for articles plated with gold or silver. The Court held that a complete fountain pen does not cease to fall under the specific entry merely because one part is gold-plated. The absence of any express exception in item 45(3) meant that the article had to be assessed under that specific item. Section 21 was held inapplicable because it concerns goods partially composed of dutiable articles, which was not the nature of the imported fountain pen.

Conclusion: The goods were correctly classifiable under item 45(3) and not under item 61(8), and section 21 did not apply.

Final Conclusion: The appeal failed, the writ order was upheld, and the import duty assessment in favour of the importer stood affirmed.

Ratio Decidendi: Where a tariff schedule contains a specific entry for a complete article, that specific entry governs classification and prevails over a more general entry unless the statute expressly provides an exception.

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